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2013 (2) TMI 163 - CGOVT - Central ExciseRebate Claim - Applicant had filed a claim of rebate of duty paid on chassis cleared from Vellivayalchavadi Unit for export - Exported goods were originally manufactured at Applicants’ Unit at Hosur and subseqnelty transferred to Vellivayalchavadi Unit under Rule 16 and cleared for export after testing – Details of production and clearance of the said chassis were not shown in the ER-1 return of Vellivayalchavadi Unit – Held that:- Credit of duty paid and subsequently reversal made thereof in cases of export rebates represents nothing else but duty already discharged. What is necessary here is fact of discharge of duty and export of the same very goods. As decided in the case of CCE, Raigarh v. M/s. Micro Ink Ltd [2011 (3) TMI 1272 - BOMBAY HIGH COURT ] denial of rebate on the ground that the duty has been paid by reversing the credit cannot be sustained. Goods were received from their Hosur Unit-II who had paid duty vide Central Excise Invoice No. 14152 dated 29-3-2007, on the basis of which applicant had availed/reversed Cenvat credit under Rule 16 of Central Excise Rules, 2002. The goods were brought to their factory for emission testing as the said facility is not available at Hosur Plant. Hon’ble Tribunal has held in the case of CCE, Ahd. v. Tapsheel Enterprises[2007 (5) TMI 97 - CESTAT, AHMEDABAD] that third party goods in addition to own goods exported after testing and repacking and duty paid at removal from Cenvat credit taken is available as rebate - The provision of Rule 16 are rightly availed by applicant and therefore goods exported within six months from date clearance from their factory. Boards Circular No. 294/97-CX., dated 30-11-1997 clearly sates that when certain goods having special characteristics and are clearly identifiable with a unique engine No. and chassis No. it is possible to correlate the goods exported and payment of duty thereupon. In this circular the condition of direct export from the factory or payment of duty is also relaxed where such correlation and duty paid nature is established - ARE-1 original/duplicate contains the endorsement of customs that goods mentioned in ARE-1 have been exported vide said Shipping Bill. As such the export of said goods stands established – Rebate of duty on exported goods is admissible under rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004
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